Accounting for Non-Accountants The Fast and Easy Way to Learn the Basics by Wayne Label

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ACKNOWLEDGMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .ix
INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .1
CHAPTER 1: Introducing Accounting and Financial Statements . . . . . .3
• What Is Accounting?
• Who Uses Accounting Information?
• Financial Statements
• How Different Business Entities Present Accounting Information
CHAPTER 2: Generally Accepted Accounting Principles . . . . . . . . . . .13
• Who Are the SEC, AICPA, and the FASB?
• Generally Accepted Accounting Principles (GAAP)
CHAPTER 3: The Balance Sheet and Its Components . . . . . . . . . . . . .25
• Understanding the Balance Sheet
• The Accounting Equation
• The Components of the Balance Sheet
• The Transactions Behind the Balance Sheet
CHAPTER 4: The Income Statement . . . . . . . . . . . . . . . . . . . . . . . . . . .45
• Understanding the Income Statement
• The Income Statement Illustrated
• Transactions That Effect the Income Statement
CHAPTER 5: Preparing and Using a Statement of Cash Flows . . . . .65
• What Is a Statement of Cash Flows?
• Cash and Cash Equivalents
• The Statement of Cash Flows Illustrated
CHAPTER 6: Double-Entry Accounting . . . . . . . . . . . . . . . . . . . . . . . . .75
• The General Journal
• The General Ledger
• Adjusting Journal Entries
• Closing Journal Entries

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